ECSH44960 | Manually raising fees

There are occasions where you will need to manually raise a fee on HMRC systems:

• You are imposing a penalty charge and sanctions administration charge.

• A new beneficial owner, office or manager (BOOM) has been included in a business’ registration details and an approval check fee has not been automatically generated. An approvals check fee may not be appropriate – see ECSH44980.

• A new BOOM has been included in a business’ registration details and a fit and proper test fee has not been automatically generated.

• A business has added a new premises, and a premises fee has not been automatically generated.

A penalty charge and sanctions administration charge always need to be manually raised on HMRC systems. The system will never automatically generate these.

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Typically, the approval check fee, fit and proper test fee and premises fee are automatically raised on HMRC systems based on the information provided by the business in its application form. However, there are occasions where the fee is not generated, and authorisations decision makers will need to manually raise the relevant fee.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Once a decision maker has manually raised a fee, they should inform the business by secure communication that a payment is due and provide the payment reference number.

If the business has a credit on its account, the manually raised fee will be deducted from the credit available.

For more information see the SWIs in the knowledge library.